https://www.taxtmi.com/caselaws?id=239317 Freshly minted gold and silver medals made to order and marketed as numismatic goods were held not to be collections or collectors' pieces of numismatic interest under Heading 9705. The explanatory notes require rarity, age, or genuine collector status, and commercial manufacture in substantial quantities does not create that classification merely because promotional material describes the goods as numismatic. The goods therefore remained classifiable in Chapter 71 and qualified for the exemption notifications. With the reclassification and denial of exemption not sustained, the connected duty demand, confiscation and penalties also fell away and were held unsustainable. en-us Mon, 04 Nov 2013 00:00:00 +0530 Wed, 20 May 2015 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239317 Freshly minted gold and silver medals made to order and marketed as numismatic goods were held not to be collections or collectors' pieces of numismatic interest under Heading 9705. The explanatory notes require rarity, age, or genuine collector status, and commercial manufacture in substantial quantities does not create that classification merely because promotional material describes the goods as numismatic. The goods therefore remained classifiable in Chapter 71 and qualified for the exemption notifications. With the reclassification and denial of exemption not sustained, the connected duty demand, confiscation and penalties also fell away and were held unsustainable. Case-Laws Customs Mon, 04 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239317